MODEL OF TAX BEHAVIOR CONSIDERING INCOME DISTRIBUTION: SYSTEM-DYNAMIC APPROACH
Journal Title: Інтелект ХХІ - Year 2018, Vol 1, Issue
Abstract
In the article approaches to tax evasion problem analysis are considered; the assumptions of a basic system dynamic model and the main results of the experiment are given. The model reflects the mechanisms of control and shad-ow income detecting, as well as the impact of penalties on the behavior of taxpayers (hard / soft opportunism). Additional assumptions and directions of model modification are discussed, taking into account taxpayers differentiation by income groups.
Authors and Affiliations
T. Merkulova
Keywords
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- EP ID EP575021
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